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ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris pengungkapan corporate social responsibility, good corporate governance, beban, dan pendapatanterhadap nilai perusahaan dengan profitabilitas sebagai moderating pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Jenis penelitian yang digunakan adalah penelitian sebab akibat dengan menggunakan teknik purposive sampling. Populasi pada penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama tahun 2010-2014 yang berjumlah 41 perusahaan dan sampel penelitian sebanyak 15 perusahaan selama 5 tahun, sehingga total observasi dalam penelitian ini menjadi 75 perusahaan yang dianalisis dengan model analisis regresi linier berganda. Data yang digunakan adalah data sekunder berupa laporan keuangan. Pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian secara simultan diperoleh bahwa pengungkapan corporate social responsibility berpengaruh signifikan terhadap nilai perusahaan namun secara parsial berpengaruh tidak signifikan terhadap nilai perusahaan. Pengungkapan good corporate governance, beban dan pendapatan berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas merupakan moderating variabel antara pengungkapan corporate social responsibility, good corporate governance, beban dan pendapatan terhadap nilai perusahaan.
Kata Kunci : Corporate Social Responsibility, Good Corporate Governance, Beban, Pendapatan, Nilai Perusahaan, dan Profitabilitas
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ABSTRACT
The objective of the research was to obtain empirical evidence in expressing corporate social responsibility, good corporate governance, load, and income on firm value with profitability as moderating variable in banking companies listed in BEI (Indonesia Stock Exchange) in the period of 2010-2014. The research used causal method with purposive sampling technique. The population was 41 companies listed in the Indonesia Stock Exchange, in the period of 2010-2014, and 15 companies within 5 years so that the total observation was 75 companies. The data consisted of secondary data which were financial statement and were analyzed by using multiple linear regression analysis. Hypothesis was tested by using t-test and F-test. The result of the research showed that, simultaneously, the expression of corporate social responsibility had significant influence on firm value, but partially did not have any significant influence on firm value. The expression of good corporate governance, load, and income had significant influence on firm value. Profitability was the moderating variable of the influence of the expression of corporate social responsibility, good corporate governance, load, and income on firm value.
Keywords: Corporate Social Responsibility, Good Corporate Governance, Load, Income, Firm Value, Profitability
